Modvat credit verification required de novo adjudication where documentary evidence was unavailable for effective appellate examination.

Eligibility to Modvat credit depended on documentary evidence that had not been produced and verified earlier. The appellate authority held that effective verification could not be completed at the appellate stage, so a fresh adjudication by the original authority was necessary. The matter was remanded for de novo adjudication, with directions that the appellant cooperate fully, produce the required documents, and that the proceedings be completed expeditiously.

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Issues: Whether the matter required remand for de novo adjudication to verify the documentary evidence supporting the Modvat credit claim.

Analysis: The dispute was in its second round and the appellate authority found that the documentary evidence necessary to decide eligibility to credit had not been made available earlier and required examination and verification. Since such verification could not be effectively undertaken at the appellate stage, the authority held that a fresh adjudication by the original authority was necessary. The appellant's request for one final opportunity to produce and verify documents was accepted in the interest of justice and fair play.

Conclusion: The case was remanded for de novo adjudication with a direction that the appellant cooperate fully and that the proceedings be completed expeditiously.

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